T J POWER LTD V THE COMMISSIONER OF INLAND REVENUE CA CA173/05

T J POWER LTD V THE COMMISSIONER OF INLAND REVENUE CA CA173/05

The appeal was dismissed for want of prosecution because the appellant failed to comply with the filing deadline, failed to file submissions and failed to appear; the respondent was awarded costs to compensate for preparation and hearings necessitated by the appellant's defaults.

Source-derived case information.

Citation
openlaw-0f5b036d_6761_42a8_a50c_6427c09968aa.pdf
Parties
Appellant: T J Power Limited; Respondent: The Commissioner of Inland Revenue
Court
Court of Appeal
Jurisdiction
New Zealand
Judgment Date
21 August 2006
Procedural Posture
Civil Appeal / Hearing — Appeal Dismissed for Want of Prosecution; Costs Ordered
Outcome
Appeal dismissed for want of prosecution
Legal Topics
Dismissal for Want of Prosecution, Extension of Time, Costs Order
Civil Procedure Tax Law Costs Dismissal for Want of Prosecution Extension of Time Costs Order

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Parties

T J Power Limited

Appellant

The Commissioner of Inland Revenue

Respondent

Procedural Posture

Civil Appeal / Hearing — Appeal Dismissed for Want of Prosecution; Costs Ordered

  1. 1 Whether the appeal should be dismissed for want of prosecution
  2. 2 Whether costs should be awarded to the respondent
  3. 3 Which procedural rules give the Court jurisdiction to dismiss for want of prosecution

Ratio Decidendi

The appeal was dismissed for want of prosecution because the appellant failed to comply with the filing deadline, failed to file submissions and failed to appear; the respondent was awarded costs to compensate for preparation and hearings necessitated by the appellant's defaults.

Court Disposition

Appeal dismissed for want of prosecution

Orders

  • Appeal dismissed for want of prosecution
  • Appellant to pay respondent costs of $3,500 plus usual disbursements